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National Tax Collection Act

Article 73, paragraph (2)

第七十三条第二項

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    The effect of the seizure under the preceding paragraph arises at the time the written notice of seizure is served on the third-party debtor, etc.

    前項の差押の効力は、その差押通知書が第三債務者等に送達された時に生ずる。

  2. Not yet in force Act No. 12 of 2026 Reworded

    The effect of the seizure under the preceding paragraph arises at the time the written notice of seizure is served on the third-party debtor, etc.

    前項の差押えの効力は、その差押通知書が第三債務者等に送達された時に生ずる。

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